吉林省医药上市公司2008-2010年度财务报表分析

论文编号:KJ1330  论文字数:8660，附开题报告，任务书

 吉林省医药上市公司2008-2010年度财务报表分析

摘  要

 本文在中国医疗体制改革的实施及国家扶持和促进中医药事业发展的背景下，选取了吉林省以中成药为主营业务的六家上市公司为研究对象，同时选取了以中药业为主营业务的四家对比上市公司，采用共同比分析法、趋势分析法、比率分析法等财务报表分析方法，通过对一系列相关财务分析指标进行对比分析。基本了解了六家研究对象公司的偿债能力、营运能力以及盈利能力，发现了各家公司的优势和弊端问题。六家对象公司占据中成药高利润空间的优势，同时也存在营运能力低下，产品创新滞后，规模扩张速度缓慢的问题，诸多因素导致了这六家案例公司盈利水平的不高，发展后劲的不足，反映了省内医药产业低增长率、低效益、低额研究开发费用，而短期债务风险又很高的特点。分析发现产生问题的主要原因是：企业的营业管理水平不高，研发投入低额低效，产品的科技含量太少等等。本文就吉林省医药产业面临的企业规模不经济，流动资金不足，研发资金投入少，自主研发和创新能力弱以及同质化竞争明显等瓶颈问题提出医药企业的战略调整的措施，为吉林省政府制定吉林省医药企业的宏观调整及医药产业的扶持政策提供参考。

关键词：吉林省/医药上市公司/财务报表分析

Jilin Province Pharmaceutical Listed Companies’2008—2010 Financial Statements Analysis

Abstract

 In the context of the implementation of the Chinese medical system reform and the state supports and promotes the development of the pharmaceutical industry, this paper selected six companies which manage the main business of proprietary Chinese medicines in Ji Lin Province for the study. At the same time, it selected four main business companies Chinese medicine Comparison, adopting the common ratio analysis, trend analysis, ratio analysis and other financial statements analysis. After relative analyzing a series of relevant financial indicators, this paper basically understood the company's solvency, operation capacity, profitability and development capacity of the six objects of study, and discovered the advantages and disadvantages of each company. Six target companies accounted for the high profit margins with the advantages of Chinese medicine, there is also some problems such as low operating capacity, product innovation lag, the scale of the problem of slow rate of expansion. Many factors have led to corporate profits of the six cases is not high development potential inadequate, reflecting the pharmaceutical industry in the province of low growth, low efficiency and low amount of research and development costs, and short-term debt and high risk characteristics. This paper analyzed the main reasons of these problems, as follows, the business enterprise management level is not high, the low amount of inefficient R&D investment, too little technological content of products and so on. It also put forward strategic adjustment measures according to the pharmaceutical industry in JiLin Province diseconomy of scale, shortage of floating assets, Less R&D investment, weak innovations capacity and homogeneous competition issues. Finally it made a few suggestions for  macro——adjustment and  support  policies of pharmaceutical enterprises in Ji Lin Province.

Key Words: JiLin Province .Listed Pharmaceutical Companies; The Financial Statements Analysis
目  录

一、选题背景和意义 1
（一）选题背景 1
（二）选题意义 1
二、吉林省医药企业概况 2
三、吉林省医药上市公司的财务报表分析 2
（一）偿债能力分析 3
（二）营运能力分析 5
（三）盈利能力分析 6
四、结论和建议 10
（一）加大市场开拓力度，不断提高公司的经营绩效 10
（二）大力推行目标成本控制 10
（三）重视产品研发，培育品牌产品，提高企业核心竞争能力 10
（四）实施管理变革，提高管理效率 11
结  语 12
致  谢 13
参考文献 14

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